The appeal in Jumpman Gaming Ltd v HMRC is listed for a substantive hearing in the Upper Tribunal on 17 and 18 June 2026.

The case will give the Upper Tribunal its first opportunity to consider the application of the Remote Gaming Duty (RGD) provisions in sections 159 and 159A Finance Act 2014 to free spin promotions.

The case is of significant interest to operators in the remote gaming sector. A copy of our detailed analysis of the First‑tier Tribunal’s decision is available below.

Background

The First‑tier Tribunal addressed the treatment of a promotional feature under which customers could obtain free spins on games through an initial “Mega Reel” spin.

The Tribunal drew a distinction between:

• free games, where no payment is required to participate; and
• games that are permitted to be played for free, where a gaming payment would otherwise arise but is waived.

On the facts, the initial spin was held to be a free game, such that no gaming payment arose. The Tribunal rejected the taxpayer’s attempt to attribute a low deemed value to that spin through internal accounting, treating this as an artificial construct rather than a genuine waiver of consideration.

By contrast, subsequent spins were treated as involving a waived gaming payment and were therefore within the scope of RGD.

Scope of the appeal

The appeal provides an opportunity for the Upper Tribunal to revisit a number of difficult and commercially significant issues arising from the statutory framework.

Of particular interest is the construction of section 159A and its definition of excluded winnings, and in particular the meaning of “won in the course of the person's participation in the gaming”.

The key issue is whether the exclusion is limited to winnings derived from a prior taxed waived payment game, or whether a broader interpretation is available on the statutory language.

Why this matters

The case is of wider importance beyond its specific facts. The statutory framework for RGD and freeplays is both technically complex and highly sensitive to factual characterisation.

The increase in RGD rates to 40% with effect from 1 April 2026 materially increases the financial significance of the issues under appeal.

The Upper Tribunal’s decision will be particularly relevant for:

• operators offering multi‑stage freeplay promotions;
• arrangements where a free game leads to further betting opportunities; and
• structures relying on deemed or notional values for free spins.

Next steps

The appeal will be heard in June 2026, with judgment expected later in the year.

Given the scale of potential exposure and HMRC’s ongoing compliance activity, operators should already be:

• reviewing existing promotional structures;
• assessing whether current RGD treatment remains sustainable; and
• considering the position in relation to any retrospective claims or exposures.

If this case affects your business, or you wish to discuss the issues further, please contact us.